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Issues:
1. Whether the imported medical equipment qualifies for the benefit of Notification No. 21/2002 Cus dated 1-3-02 covering fibre optic endoscopes. Analysis: The applicant, M/s. Escorts Heart Institute and Research Center, imported medical equipment declared as IS 1000 fibre optic endoscope surgical system, seeking the benefit of the said notification. The adjudicating authority determined the equipment as a Robotic Surgical System, not a fibre optic endoscope, thus challenging the eligibility for the notification's benefit. The applicant argued that the equipment functions as an endoscope used for surgery, specifically the "Da Vinci endoscopic coronary artery bypass system," performed through a fibre optic endoscope. They referenced a previous tribunal decision and an opinion from the Director General of Health Service to support their claim. However, the Revenue contended that the system was a "da Vinci surgical system" with various components, including an endoscope, but not solely a fibre optic endoscope, thereby disputing the notification's applicability. Upon reviewing the product literature and evidence, the Tribunal found that the imported system, the "da Vinci Surgical system," was a composite surgical system with an endoscope as one of its parts. The description of the system was altered at the applicant's direction, indicating it was not solely a fibre optic endoscope. Considering the lack of financial hardship and the nature of the system, the Tribunal ruled that the full duty amount must be deposited within 8 weeks, denying the waiver of duty. However, the pre-deposit of penalties was waived during the appeal's pendency. In conclusion, the Tribunal held that the imported system did not qualify as a fibre optic endoscope under the notification, directing M/s. Escorts Heart Institute and Research Centre to deposit the duty amount within the specified timeframe while waiving the penalties during the appeal process.
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